https://www.taxtmi.com/caselaws?id=433580 Property tax on IT/ITES SEZ premises was held chargeable by reference to actual use under the municipal taxing scheme, and SEZ status or industrial policy could not override the Haryana Municipal Corporation Act and the applicable notifications in the absence of a specific exemption. The court accepted that mixed-use premises could be taxed at different rates according to use, including commercial treatment for IT space and separate treatment for residential or hospitality use. It also held that a 53-day delay in filing the municipal revision could be condoned because the Limitation Act was not excluded by Section 140 and public revenue was involved, and no violation of natural justice arose where hearing opportunities had been given. en-us Tue, 24 Jan 2023 00:00:00 +0530 Fri, 03 Feb 2023 21:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433580 Property tax on IT/ITES SEZ premises was held chargeable by reference to actual use under the municipal taxing scheme, and SEZ status or industrial policy could not override the Haryana Municipal Corporation Act and the applicable notifications in the absence of a specific exemption. The court accepted that mixed-use premises could be taxed at different rates according to use, including commercial treatment for IT space and separate treatment for residential or hospitality use. It also held that a 53-day delay in filing the municipal revision could be condoned because the Limitation Act was not excluded by Section 140 and public revenue was involved, and no violation of natural justice arose where hearing opportunities had been given. Case-Laws Indian Laws Tue, 24 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433580